[¹] For taxable years beginning on or after January 1, 2014 and before January 1, 2024, the state throwback election may be made on or before the later of:

The due date of the tax return, including extensions for the taxable year in which the disaster actually occurred.

The due date of the tax return, including extensions, for the taxable year immediately preceding the tax year of occurrence.

Note – For taxable years on or before January 1, 2014, if California legislature passed legislation that extends the election date by listing the disaster in R&TC, the state throwback election could be made.

Taxpayers may deduct a disaster loss for any loss sustained in California that is proclaimed by the Governor to be in a state of emergency.

California law generally follows federal law regarding the treatment of losses incurred as a result of a casualty or a disaster.

2018 federal disasters

Camp Fire

State tax relief is available for taxpayers impacted by the Camp Fire. California automatically follows the IRS extended deadlines to file/pay taxes until April 30, 2019. Write "Camp Fire" in red ink at the top of the tax return to alert FTB the return is disaster-related.

Hill Fire

State tax relief is available for taxpayers impacted by the Hill Fire. California automatically follows the IRS extended deadlines to file/pay taxes until April 30, 2019. Write "Hill Fire" in red ink at the top of the tax return to alert FTB the return is disaster-related.

Woolsey Fire

State tax relief is available for taxpayers impacted by the Woolsey Fire. California automatically follows the IRS extended deadlines to file/pay taxes until April 30, 2019. Write "Woolsey Fire" in red ink at the top of the tax return to alert FTB the return is disaster-related.

Carr Fire

State tax relief is available for taxpayers impacted by the Carr Fire. California automatically followed the IRS extended deadlines to file/pay taxes until November 30, 2018. Write "Carr Fire" in red ink at the top of the tax return to alert FTB the return is disaster-related.

Hurricane Florence

State tax relief is available for taxpayers impacted by Hurricane Florence. California automatically follows the IRS extended deadlines to file/pay taxes until January 31, 2019. Write "Hurricane Florence" in red ink at the top of the tax return to alert FTB the return is disaster-related.

Hurricane Michael

State tax relief is available for taxpayers impacted by Hurricane Michael. California automatically follows the IRS extended deadlines to file/pay taxes until February 28, 2019. Write "Hurricane Michael" in red ink at the top of the tax return to alert FTB the return is disaster-related.

2017 federal disasters

State tax relief is available for taxpayers impacted by Hurricane Harvey, Irma, and Maria. California automatically follows the IRS extended deadlines to file/pay taxes until January 31, 2018. Write "Hurricane Harvey, Irma, or Maria" in red ink at the top of the tax return to alert FTB the return is disaster-related.

Types of losses

Casualty loss

If your property is lost or damaged due to an earthquake, fire, flood, or similar event that is sudden, unexpected, or unusual, and insurance or other reimbursements do not repay you for the damage to your property, you will usually qualify for a casualty loss deduction.

Disaster loss

For California purposes, a casualty loss becomes a disaster loss when both of the following occur:

You sustain the loss in an area the President of the United States or the Governor of California declares a state of emergency.

You sustain the loss because of the declared disaster.

Note: Taxpayers may deduct a disaster loss for any loss sustained in California beginning on or after January 1, 2014 and before January 1, 2024. For 2014 and prior, see FTB Pub. 1034, How to Claim a State Tax Deduction for Your Disaster Loss.

You can claim a disaster loss in the taxable year the disaster occurred or in the taxable year immediately before the disaster occurred. The advantage of claiming a loss in the prior year is that the loss will generally reduce the prior year tax liability generating a refund that Franchise Tax Board (FTB) can issue quickly.

If you e-file, use the disaster code from the chart above.

If you file a paper return, print the following information in red ink across the top:

If you meet the qualifications to claim a disaster loss anywhere within the United States, the same disaster rules and postponement periods automatically apply to you. Be sure you indicate on your tax return the name and date (in red at the top of your tax return) of which disaster you are claiming a loss.

For your appeal rights and actions, see FTB 5847I, Procedure for Appealing a Denial of a Request for Abatement of Interest.

Request Copy of Tax Return

We will replace lost or damaged California tax returns at no charge to disaster victims. Complete form FTB 3516, Request for Copy of Tax Return. Print the name of the disaster at the top of the form, and we will send you copies of your most recently filed tax return.